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621 results found

Article

Baker & Hostetler LLP | USA | 14 Apr 2016

This Is Not a Test: The CFTC Joins the SEC and IRS in Awarding Substantial Whistleblower Bounties

Who can tune out those periodic blaring interruptions to our favorite television programs? This is a test. For the next 60 seconds, this station will

Article

Squire Patton Boggs | USA | 30 Jan 2012

Public finance - 2011 in review and the outlook for 2012

2011 was an active year for regulation of the municipal market, particularly for matters relating to federal securities laws and federal tax laws.

Article

Morrison & Foerster LLP | USA | 21 Oct 2011

Proposed regulations would expand and clarify what contracts qualify as NPCs for tax purposes

In response to the financial crisis, Congress passed the Dodd-Frank Wall Street Reform and Consumer Protection Act (“Dodd- Frank”) to, among other things, increase regulation of the capital markets.

Article

Morrison & Foerster LLP | USA | 21 Sep 2011

IRS publishes proposed regulations on swaps and notional principal contracts

In response to the financial crisis, Congress passed the Dodd-Frank Wall Street Reform and Consumer Protection Act (“Dodd-Frank”) to, among other things, increase regulation of the capital markets.

Article

Orrick, Herrington & Sutcliffe LLP | USA | 9 Aug 2011

IRS issues temporary regulations on transfers of derivative contracts

On July 15th, the Department of the Treasury, Internal Revenue Service (“IRS”), issued temporary and proposed regulations (the “Temporary Regulations”) addressing when a transfer of certain derivative contracts does not result in an “exchange” to the remaining party for purposes of Section 1.1001-1(a) of the Income Tax Regulations (the “Tax Regulations”) of the Internal Revenue Code (the “Code”).

Article

Eversheds Sutherland (US) LLP | USA | 25 Jul 2011

Assignment of the times: new tax rules respond to concerns regarding assignment of derivative contracts required by Dodd-Frank

On July 21, 2011, the Internal Revenue Service (IRS) and Treasury issued temporary regulations (T.D. 9538) that modify Treas. Reg. 1.1001-4 and generally provide that an assignment of a derivative contract by a dealer (or a clearinghouse) to a dealer or clearinghouse generally will not result in a taxable exchange to the non-assigning counterparty.

Article

Greenberg Traurig LLP | USA | 22 Jul 2011

Closer to fine: IRS expands the safe-harbor for swap assignments to accommodate Dodd-Frank implementation

On July 21, 2011, the Internal Revenue Service (IRS) promulgated a temporary regulation providing very good news for users of derivative contracts.

Article

Winston & Strawn LLP | USA | 24 Feb 2011

Municipal Securities Rulemaking Board proposes new rules and interpretive guidance on municipal advisors and underwriters

The Municipal Securities Rulemaking Board ("MSRB") has proposed for comment a new rule, Rule G-36, concerning the fiduciary duty of municipal advisors and proposed interpretive guidance regarding the application of MSRB Rule G-17, which concerns "fair dealing," to municipal advisors and underwriters.

Article

Stinson LLP | USA | 22 Feb 2011

MSRB publishes draft rule governing gifts and gratuities by municipal advisers

The Municipal Securities Rulemaking Board, or MSRB, is requesting comment on draft amendments to MSRB Rule G-20 (on gifts and gratuities), which would apply the rule to municipal advisors, as well as associated draft amendments to Rule G-8 (on books and records) and Rule G-9 (on preservation of records).

Article

Arent Fox LLP | USA | 16 Dec 2010

The Dodd-Frank whistleblower provisions: Arent Fox submits additional comments to US Securities and Exchange Commission

On Wednesday, December 15, Arent Fox LLP submitted a second letter to the US Securities and Exchange Commission in response to the SEC's request for comments about proposed rulemaking by the SEC relating to the Dodd-Frank Wall Street Reform and Consumer Protection Act.

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